NO REFORMATIO IN PEIUS No alteration for the worse.

An appeal is a statutory remedy, not an invitation to reopen the entire assessment. GST law permits lawful enhancement by the Appellate Authority, but only within the jurisdiction and safeguards prescribed by Section 107(11). Where Revenue has not challenged a favourable finding, using the taxpayer's appeal to reopen that issue and create a fresh adverse liability strikes at the very integrity of the appellate process.